Income Tax Regulations (C.R.C., c. 945)
Full Document:
- HTMLFull Document: Income Tax Regulations (Accessibility Buttons available) |
- XMLFull Document: Income Tax Regulations [5226 KB] |
- PDFFull Document: Income Tax Regulations [7472 KB]
Regulations are current to 2021-02-15 and last amended on 2020-12-20. Previous Versions
PART LXXXVIIIDisability-related Modifications and Apparatus
8800 The renovations and alterations that are prescribed for the purposes of paragraph 20(1)(qq) of the Act are
(a) the installation of
(b) a modification to a bathroom, elevator or doorway to accommodate its use by a person in a wheelchair.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/93-565, s. 1
8801 The devices and equipment that are prescribed for the purposes of paragraph 20(1)(rr) of the Act are
(a) an elevator car position indicator, such as a braille panel or an audio signal, for individuals having a sight impairment;
(b) a visual fire alarm indicator, a listening device for group meetings or a telephone device, for individuals having a hearing impairment; and
(c) a disability-specific computer software or hardware attachment.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/93-565, s. 1
- SOR/95-182, s. 1
PART LXXXIXEntities Prescribed with Respect to Certain Rules
International Organizations
8900 (1) For the purposes of subparagraph 110(1)(f)(iii) and paragraph 126(3)(a) of the Act, the following international organizations are prescribed:
International Non-governmental Organizations
(2) For the purpose of subparagraph 110(1)(f)(iv) of the Act, the following international non-governmental organizations are prescribed:
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/95-202, s. 1
- SOR/2003-83, s. 1
- 2013, c. 40, s. 115
8901 [Repealed, 2013, c. 34, s. 412]
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/2003-83, s. 2
- 2013, c. 34, s. 412
PART LXXXIX.1COVID-19 Wage and Rent Subsidies
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/2020-207, s. 1
- SOR/2020-284, s. 1
8901.1 For the purposes of paragraph (f) of the definition eligible entity in subsection 125.7(1) of the Act, the following entities are prescribed:
(a) a corporation that meets the following conditions:
(i) it is described in paragraph 149(1)(d.5) of the Act,
(ii) not less than 90% of the shares, or the capital, of the corporation are owned by one or more Aboriginal governments (as defined in subsection 241(10) of the Act) — or similar Indigenous governing bodies — described in paragraph 149(1)(c) of the Act, and
(iii) it carries on a business;
(b) a corporation that meets the following conditions:
(c) a partnership, each member of which is
(d) a partnership, in respect of a qualifying period, if throughout the qualifying period it is the case that
A ≤ 0.5B
where
- A
- is the total of all amounts, each of which is the fair market value of an interest in the partnership held — directly or indirectly, through one or more partnerships — by a person or partnership other than an eligible entity, and
- B
- is the total fair market value of all interests in the partnership;
(e) a person described in paragraph 149(1)(g) or (h) of the Act; and
(f) a person or partnership that operates a private school or private college.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/2020-107, s. 1
8901.2 (1) For the purposes of paragraph (d) of the definition qualifying period in subsection 125.7(1) of the Act, the prescribed periods are
(2) For the purposes of paragraph (g) of the definition base percentage in subsection 125.7(1) of the Act, the percentages determined by regulation in respect of an eligible entity (as defined in subsection 125.7(1) of the Act) for each of the qualifying periods referred to in paragraphs (1)(a), (b) and (c) are
(3) For the purposes of paragraph (d) of the definition current reference period in subsection 125.7(1) of the Act, the prescribed current reference periods are
(4) For the purposes of paragraph (c) of the definition prior reference period in subsection 125.7(1) of the Act, the prescribed prior reference periods are
(5) For the purposes of paragraph (b) of the definition rent subsidy percentage in subsection 125.7(1) of the Act, the percentages determined by regulation in respect of an eligible entity (as defined in subsection 125.7(1) of the Act) for each of the qualifying periods referred to in paragraphs (1)(a), (b) and (c) are
(a) if the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act) is greater than or equal to 70%, 65%;
(b) if the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act) is greater than or equal to 50% but less than 70%, the percentage determined by the formula
40% + (A − 50%) × 1.25
where
- A
- is the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act); and
(c) if the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act) is less than 50%, the percentage determined by the formula
0.8 × B
where
- B
- is the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act).
(6) For the purposes of the definition top-up percentage in subsection 125.7(1) of the Act, the percentage determined by regulation for the qualifying periods referred to in paragraphs (1)(a), (b) and (c) is the lesser of 35% and the percentage determined by the formula
1.75 × (A − 50%)
where
- A
- is the entity’s top-up revenue reduction percentage (as defined in subsection 125.7(1) of the Act) for the qualifying period.
(7) The amount determined by regulation in respect of a qualifying entity (as defined in subsection 125.7(1) of the Act) for the purposes of clause (b)(iv)(B) of the description of A in subsection 125.7(2) of the Act for a week in a qualifying period described in
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2020, c. 11, s. 4
- SOR/2020-160, s. 1
- SOR/2020-207, s. 2
- SOR/2020-227, s. 1
- SOR/2020-243, s. 1
- SOR/2020-284, s. 2
- Date modified: